[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-appraisal-034":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"不動產估價概要","appraisal","不動產估價 · Appraisal","不動產估價","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-105-1-不動產估價概要-034","house-105-1-appraisal-034",105,1,34,"應用收益法進行不動產估價時，勘估標的總費用計算，不包括下列何者？",{"A":17,"B":18,"C":19,"D":20},"地價稅","房屋稅","管理費","土地增值稅","D",null,"本題考點：收益法中「總費用」的組成項目，以及土地增值稅為何不在其中。\n【正解理由】依《不動產估價技術規則》第 38 條，勘估標的總費用之推算，應根據相同或相似不動產所支出之費用資料或會計報表所載資料加以推算，其項目包括地價稅或地租、房屋稅、保險費、管理費及維修費等；其為營運性不動產者，並應加計營運費用。該條所列均為持有與經營期間反覆發生之支出，土地增值稅不在其列；而依《平均地權條例》第 36 條，土地增值稅之徵收應依照土地漲價總數額計算，於土地所有權移轉或設定典權時行之，屬移轉時點的稅負，故選 D。\n【逐項排除】\n(A) 地價稅明列於《不動產估價技術規則》第 38 條之總費用項目，屬應計入者，非本題所問。\n(B) 房屋稅同列於《不動產估價技術規則》第 38 條之總費用項目，屬應計入者。\n(C) 管理費同樣列於《不動產估價技術規則》第 38 條之總費用項目，屬應計入者。\n(D) 土地增值稅不在《不動產估價技術規則》第 38 條所列項目之內；依《平均地權條例》第 36 條，其係於土地所有權移轉或設定典權時課徵，並非收益期間的經常費用，正是本題要挑出的不包括者。\n【記憶點】持有階段的稅（地價稅、房屋稅）進總費用，移轉階段的稅（土地增值稅）不進總費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-033","某建物樓地板面積為 100 坪，重建每坪 10 萬元，若耐用年數為 50 年，殘值率為 10%，目前已使用 10 年，採定額法折舊，請問該建物之現值為幾萬元？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-035","下列何種估價方法，係以未來期望利益計算不動產價值？",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-032","不動產估價技術規則有關廣告費、銷售費、管理費、稅捐及開發或建築利潤之規定，下列述敘何者正確？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-036","依不動產估價技術規則之規定，下列敘述何者正確？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-031","依不動產估價技術規則之規定，下列何者非屬不動產估價師公會全國聯合會公告之項目？",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-037","依不動產估價技術規則第 26 條規定，檢討後試算價格之間差距達多少以上者，應排除該試算價格之適用？",37,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-appraisal-034",106,"下列有關永佃權估價之敘述，何者正確？",1786689131052]